The Relation between Insider’s Pay-Performance Sensitivity and Earnings Management- A Test of the Business Life Cycle Hypothesis
碩士 === 雲林科技大學 === 會計系研究所 === 96 === The objective of this study is to confirm whether the relation between insiders’ pay-performance sensitivity and earnings management has obvious diversities in different business life cycle stages. We treat discretionary accrual as the proxy variable of the level...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/76090122530092823867 |